goods and services exempt from tax - Tax Administration Jamaica

THIRD SCHEDULE PART II-SERVICES
1. The following operations:
a) The construction, alteration, repair, extension, demolition or dismantling
of any building or structure, including offshore installations, that is to say,
installation which are maintained or are intended to be established for
underwater exploitation;
b) The construction, alteration, repair, extension or demolition of any works
forming or intended to form, part of the land, including (without prejudice
to the generality of the foregoing) walls, roads works, powerlines,
telegraphic-lines, aircraft runways, docks and harbours, railways, inland
waterways, pipelines, reservoirs, water-mains, wells, irrigation works,
sewers, industrial plant and installation for purposes of land drainage,
coast protection or defence;
c) Operations which form an integral part of, or are preparatory to, or are for
rendering complete, such operations as are described in paragraphs (a) to
(d), including site clearance, earth moving, excavation, tunnelling or
boring laying of foundations, erections of scaffolding, site restoration,
land-scaping and the provision of roadways and other access works;
2. Transportation of people within Jamaica, except tour services rendered by tour
operators.
3. Services of a value not exceeding $100,000 rendered by an undertaker in relation
to burial or cremation including ( in case of a burial) the supply of coffins.
4. The rental of residential property used for residential purposes only.
5. Public postal and telegraph services.
11. Medical, dental, nursing, optical and veterinary services and services provided
pursuant to the Professions Supplementary to Medicine Act.
12. The provision of Education or training in an educational institution approved by
the Minister of Education. 12A. Services rendered under a contract of Health
Insurance.
13. Services rendered under a contract of life assurance.
14. Services performed under a contract, the payment for which is by a Foreign
Government or a multilateral lending agency.
Updated 2011 Tax Administration Jamaica (TAJ) 7